This opinion cited by 130 cases:
Watkins v. Comm'r , 108 T.C.M. 337 ( 2014 )
Ocampo v. Comm'r , 110 T.C.M. 146 ( 2015 )
Longino v. Comm'r , 105 T.C.M. 1491 ( 2013 )
Strode v. Commissioner , 621 F. App'x 416 ( 2015 )
Estate of Rickman v. Commissioner , 70 T.C.M. 1335 ( 1995 )
Ware v. Comm'r , 102 T.C.M. 419 ( 2011 )
Freedman v. Comm'r , 100 T.C.M. 43 ( 2010 )
Whittington v. Commissioner , 78 T.C.M. 339 ( 1999 )
Knapp v. Commissioner , 90 T.C. 430 ( 1988 )
Brock v. Commissioner , 92 T.C. 1127 ( 1989 )
Pearce v. Commissioner , 95 T.C. 250 ( 1990 )
Henry Randolph Consulting v. Commissioner , 113 T.C. 250 ( 1999 )
John C. Hom & Associates, Inc. v. Commissioner , 140 T.C. 210 ( 2013 )
Clovus Sykes v. Cir ( 2018 )
Hallmark Research Collective ( 2022 )
Estate of Davenport v. Commissioner , 184 F.3d 1176 ( 1999 )
U.S. Auto Sales, Inc. v. Commissioner , 153 T.C. No. 5 ( 2019 )
gordon-w-rogers-v-united-states-dept-of-treasury-irs-nicholas-brady-fred , 953 F.2d 1387 ( 1992 )
Kersting v. Commissioner , 77 T.C.M. 2172 ( 1999 )
DeCrescenzo v. Comm'r of Internal Revenue , 563 F. App'x 858 ( 2014 )